( 1 ) I have heard the learned Counsel for the petitioners and the learned HCGP appearing for the respondents.

( 2 ) STATEMENT of objections has also been filed on behalf of the respondents.

( 3 ) IN these petitions a common question having been raised on behalf of the petitioners, these petitioners are disposed of by this common order.

( 4 ) PETITIONERS are assesses under the provisions of the Karnataka agricultural Income Tax Act, 1957.

( 5 ) PETITIONER in W. P. No. 41114/03 filed his returns of agricultural income of for the assessment year 1996-1997 on 18. 3. 1998. This return the petitioner was required to file by 31. 7. 1996. On such return the Assessing Officer completed the assessment as per his order dated 16. 3. 1999 and the Assessing Officer on noticing that there was a delay in filing the return of income, proposed levy of interest under Section 18 (3) (A) of the Act. After according an opportunity to the assessee, by his order dated 31. 1. 2002 levied a sum of Rs. 81,764/- as interest payable by the assessee due to the delayed filing of his agricultural income and due to the delayed payment of tax.

( 6 ) LIKEWISE, the petitioner in W. P. No. 34039/2003 in respect of th

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